2015 (7) TMI 632

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..... f the Cenvat Credit Rules, 2004 has been provided in the policy. Therefore, I hold that appellant is entitled to take Cenvat credit on the said service tax. As marine insurance services have been received by the appellant in the course of the business of export of goods. Therefore, I hold that they are entitled to avail input service credit on the service as held by the Hon’ble High Court of Bo .....

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..... as been indicated by the insurance company. All the sufficient information as required under Rule 9(2) of the Cenvat Credit Rules, 2004 has been provided in the policy. Therefore, I hold that appellant is entitled to take Cenvat credit on the said service tax. 4. I further find that another allegation against the appellant is that in marine insurance policy they have availed the input services .....

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